Order APA/3/2026 establishes the insurance framework for open-air horticultural holdings (spring-summer cycle) in mainland Spain and the Balearic Islands, as part of the Forty-Seventh Combined Agricultural Insurance Plan. It defines insurable species (such as tomato, pepper, onion, or watermelon), covered facilities, and the requirement to include all plots belonging to the same farmer in a single declaration (Art. 1.4). Furthermore, it regulates the determination of insurable yields and the necessity of premium payment for the declaration to be valid (Art. 5.1 and Art. 1.7).
For farmers and horticultural holdings, the regulation imposes the obligation to group all plots into a single insurance declaration to avoid a lack of coverage (Art. 1.4). Producers may opt to insure facilities (anti-hail, irrigation, etc.), but if they do so, they must insure all facilities of the same type that meet the requirements (Art. 1.5). Failure to pay the premium within the subscription periods nullifies the validity of the declaration (Art. 1.7).
The tax team reviews your specific situation.